https://www.taxtmi.com/caselaws?id=796330 Rectification that enhances an assessment or increases liability requires prior notice and a reasonable opportunity of hearing under section 154(3). Where the record does not establish that notice proposing rectification or enhancement was issued, or that the affected person received an opportunity to be heard, the rectification breaches this mandatory requirement and principles of natural justice. Enhanced additions made through such a rectification order are therefore invalid and must be deleted. en-us Thu, 30 Jul 2026 00:00:00 +0530 Tue, 04 Aug 2026 08:39:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796330 Rectification that enhances an assessment or increases liability requires prior notice and a reasonable opportunity of hearing under section 154(3). Where the record does not establish that notice proposing rectification or enhancement was issued, or that the affected person received an opportunity to be heard, the rectification breaches this mandatory requirement and principles of natural justice. Enhanced additions made through such a rectification order are therefore invalid and must be deleted. Case-Laws Income Tax Thu, 30 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796330